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DOPADY ZMĚNY ZDANĚNÍ TABÁKOVÝCH VÝROBKŮ NA SPOTŘEBU, STÁTNÍ ROZPOČET A NELEGÁLNÍ TRH V ČESKÉ REPUBLICE / Impacts of changes in taxation on consumption of tobacco products, government budget and illegal market in the Czech Republic

The thesis describes and analyzes the excise tax on tobacco products and the relevant market in the Czech Republic. Changes of the excise tax on tobacco products in the Czech Republic and their impacts on the public finance, on sales of tobacco products, and on illegal market trading these products are analyzed as well as effects of government regulation on the tobacco products market. The thesis concludes that increasing excise taxes, due to the Peltzman effect, may lead to originally unintended consequences which are in the contradiction to arguments in favor of the tax increase. Distortions on the tobacco products' market make the efficient regulation difficult.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:191773
Date January 2012
CreatorsVašíčková, Pavla
ContributorsŠevčík, Miroslav, Šlajs, Jan
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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